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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 5123. Exemptions
(a) Wholesale dealers
(1) Wholesale dealers in liquors
No special tax shall be imposed under section 5121(a) or (b) on any dealer by reason of the selling, or selling, or offering for sale, of distilled spirits, wines, or beer at any location where such dealer is required to pay special tax under section 5111(a).
(2) Wholesale dealers in beer
No special tax shall be imposed under section 5121(b) on any dealer by reason of the selling, or offering for sale, of beer at any location where such dealer is required to pay special tax under section 5111(b).
(b) Business conducted in more than one location
(1) Retail dealers at large
Any retail dealer in liquors or retailer dealer in beer whose business is such as to require him to travel from place to place in different States of the United States may, under regulations prescribed by the Secretary, procure a special tax stamp "At Large" covering his activities throughout the United States with the payment of but one special tax as a retail dealer in liquors or as a retail dealer in beer, as the case may be.
(2) Dealers on trains, aircraft, and boats
Nothing contained in this chapter shall prevent the issue, under such regulations as the Secretary may prescribe, of special tax stamps to—
(A) persons carrying on the business of retail dealers in liquors, or retail dealers in beer, on trains, aircraft, boats or other vessels, engaged in the business of carrying passengers; or
(B) persons carrying on the business of retail dealers in liquors or retail dealers in beer on boats or other vessels operated by them, when such persons operate from a fixed address in a port or harbor and supply exclusively boats or other vessels, or persons thereon, at such port or harbor.
(3) Liquor stores operated by States, political subdivisions, etc.
A State, a political subdivision of a State, or the District of Columbia shall not be required to pay more than one special tax as a retail dealer in liquors under section 5121(a) regardless of the number of locations at which such State, political subdivision, or District carries on business as a retail dealer in liquors.
(c) Coordination of taxes under section 5121
No tax shall be imposed by section 5121(a) with respect to a person’s activities at any place during a year if such person has paid the tax imposed by section 5121(b) with respect to such place for such year.
(d) Cross references
(1) For exemption of proprietors of distilled spirits plants, bonded wine cellars, and breweries from special tax as dealers, see section 5113(a).
(2) For provisions relating to sales by creditors, fiduciaries, and officers of courts, see section 5113(c)(1).
(3) For provisions relating to sales by retiring partners or representatives of deceased partners to incoming or remaining partners, see section 5113(c)(2).
(4) For provisions relating to return of liquors for credit, refund, or exchange, see section 5113(c)(3).
(5) For provisions relating to sales by retail dealers in liquidation, see section 5113(e).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1344; amended Pub. L. 87–863, § 4(a), Oct. 23, 1962, 76 Stat. 1142; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 100–647, title II, § 2004(t)(3), Nov. 10, 1988, 102 Stat. 3610.)
A prior section 5123, act Aug. 16, 1954, ch. 736, 68A Stat. 621, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Former section 5123(a), (b)(3), and (c) related to "exemptions of brewers selling in eighth-barrel packages", "dealers making sales on purchaser dealers’ premises" and "sales by retail dealers in liquidation". See section 5113(a), (d)(1), (2) and (e), respectively, of this title.
1988—Subsecs. (c), (d). Pub. L. 100–647 added subsec. (c) and redesignated former subsec. (c) as (d).
1976—Subsec. (b)(1), (2). Pub. L. 94–455 struck out "or his delegate" after "Secretary".
1962—Subsec. (b)(3). Pub. L. 87–863 added par. (3).
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provisions of the Revenue Act of 1987, Pub. L. 100–203, title X, to which such amendment relates, see section 2004(u) of Pub. L. 100–647, set out as a note under section 56 of this title.
Effective Date of 1962 Amendment
Amendment by Pub. L. 87–863 effective July 1, 1962, see section 4(c) of Pub. L. 87–863, set out as a note under section 5113 of this title.
Contents:
Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 5123. Exemptions," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed March 16, 2025, http://www.originalsources.com/Document.aspx?DocID=5D8KQCJBQ25SN97.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 5123. Exemptions." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 16 Mar. 2025. http://www.originalsources.com/Document.aspx?DocID=5D8KQCJBQ25SN97.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 5123. Exemptions' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 16 March 2025, from http://www.originalsources.com/Document.aspx?DocID=5D8KQCJBQ25SN97.
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